Louis E. Michelson, A Professional Corporation

Providing Legal and Tax Advisory Services to Nonprofit Organizations

Reduced User Fee for Form 1023-EZ Effective July 1, 2016

June 17th, 2016 · No Comments · Form 1023-EZ

Good news ahead for small charitable organizations that will be filing the electronic application for tax-exemption, Form 1023-EZ, Streamlined Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code.  A user fee is required by the IRS to process the Form 1023-EZ application, which user fee had been previously set at $400 for each application.  Good news:  the user fee for Form 1023-EZ is being reduced to $275 effective July 1, 2016.

The reduced user fee was announced by the IRS in Revenue Procedure 2016-32.  Please see the following link to this Revenue Procedure.   Please note that the IRS does not give an explanation for the reduced user fee in the Revenue Procedure.


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